Introduction Environmental problems, especially waste problem are the responsibility of the state, first of all. But in the developed countries the flexibility of the utilization system is attached to small recycling firms – ecological entrepreneurs (ecopreneurs). At the present time, a typical situation in the sphere of waste management in Russia can be characterized by total absence or minimum organization of waste selective collection (less than 5%) and almost total absence of recycling companies (Korshenko et al., 2015). Recycling companies themselves have to create a raw material market and a sales market using innovative business models. Although the literature on the entrepreneurship states that there are good openings for the entrepreneurs due to the transformation to the “green” business, ecopreneurial practices are considered to be under-investigated. The most part of the literature is focused on the identification of well-established entrepreneurs but the topic of business models received little attention. This paper investigates the characteristics of ecological entrepreneurship business models in the recycling industry in Russia. Theoretical Development The relationship between entrepreneurship and sustainable development has been addressed by various streams of thought and literature such as social entrepreneurship, sustainable entrepreneurship, ecological entrepreneurship and institutional entrepreneurship (Schaltegger & Wagner, 2011). Schaper (2010) has argued that adopting a sustainable business framework may create new opportunities for entrepreneurs, including the reconfiguration of existing business models. So far, the literature on business models for sustainable entrepreneurship has received little attention (Jolink & Niesten, 2015). It need to be answered the following basic questions that shape the business model (Morris et al., 2005). (a) How and for whom will the firm create value? (b) What is the firm’s internal source of advantage and how will this provide the basis for its external positioning? (c) How will the firm make money, and how does this relate to the firm’s scope and size and time ambitions? Jolink and Niesten (2015) have opted for those ecopreneurs that operate in the processing and retail of organic food and beverages (eco-products) in the Netherlands. They define the ecopreneurial business model and specify four varieties of this business model, which consist of different combinations of environmental scope and a focus on the mass market and profitability. Jolink and Niesten (2015) assumed that the distinguishing factor of the ecopreneurial business model is that it transforms disvalue into value, thereby creating greater customer value for environmentally concerned consumers. But in the literature, ecological entrepreneurship is understood as a wide kind of goods and services: from the development and sale of resource and energy-saving technologies, recycling, to ecotourism, the production of organic food and other products and eco-restaurants. It can be assumed that the business models, and the mechanism of transformation of negative consumer value may differ depending on the sector in which ecopreneurship is carried out. Recycling is a very specific industry, since waste itself is the source of the consumer disvalue. Given all of the above, our research question sounds like: What are the features of business models of recycling firms? Research Design Considering the research question, stage of the development of the theory of ecopreneurship, and importance of the context, we assume that case methodology are more suitable for this research. The unit of analysis – business model. Population was specific. That is Companies engaged in wastes recycling in the Primorye Territory, Russia. The sample is theoretical (nonrandom), includes the cases of two companies. Data sources include interview, documents, open sources. The interviews were subsequently coded in order to facilitate comparisons and to find a pattern or structure in the data. The data were triangulated by a variety of means according methodology of case study. Result and Conclusion The resulting business model descriptions show how business is done by the ecopreneur, and how, and for whom, the firms create value (Zott & Amit, 2007). The companies cases show that in the ecological entrepreneurship value creation can be related to what the consumer value as well as to what they don’t value. The wastes themselves are the source of the consumers disvalue. But in the case of wastes recycling the customers experiencing the disvalue and receiving the value transformed from it are quite different consumers. Abilities for solving the clients’ ecological issues due to the entrepreneurial thinking and social ideology developed as a result of the ecopreneurial practice (Jolink & Niesten, 2015) are the internal source of a firm advantages and the basis for the external positioning (Morris et al., 2005) of the recycling companies. According to Jolink and Niesten (2015) classification of business models of ecopreneurship, business models of companies combine the features of an income model and a subsistence model. So, we have drawn the following conclusions. The academic field of ecological entrepreneurship is only just developing. By combining the literature on ecological entrepreneurship with the empirical research on business models, we explore the mechanisms of value creation by green businesses, and make several contributions to the literature. First, we studied entrepreneurial practices in a specific and little explored form of ecopreneurship – in the recycling. Second, building on Jolink and Niestens’ (2015) schematic representation of replacing consumer disvalue by consumer value, we developed scheme of process of transformation of consumer value by the recycling companies. Thus, this study contributes to the conceptualization of the theory of ecological entrepreneurship.

Clothing longevity supports sustainability, but the paper questions the implementation of this strategy. The research, based on industry and expert experiences, posits the technical possibility of achieving longer-lasting clothing, but identifies norms of agency and interaction within the global clothing supply chain as factors limiting the business case and processes.

Fashion industry pressure on natural resources has grown dramatically as consumption grew in emerging countries and the principle of rapid change of fashions extended to mass market in western counties, at the same time supply chains expanded globally to countries with lower labor and environmental standards creating critical sustainability challenges. Meanwhile, sustainability has become a hot topic for consumers that hold brands responsible for sustainability performances along the whole supply chain. The paper traces developments in the fashion business commitment to sustainability over two decades, with a focus on the implication for SCM. Academic literature focuses mainly on partial issues, missing the overall picture, the interaction among a complex set of factors, and to account for the role of past decisions and mistakes on current SSCM (sustainable supply chain management) strategy developments. The time span considered captures sustainability awareness in the fashion business which is in its statu nascenti (nascent state) and the trial and error process that led to progressive refinements of both means and ends. The paper provides an extensive review of academic articles, business reports, technical documents, regulations and direct information from the field and identifies five key lessons learnt in this process that influence current fashion business strategies in sustainability and SCM.

This study discusses the role of Board Monitoring Effectiveness (BME) on managers’ decisions regarding the business strategies that fit the external business environmental conditions by using a contingency analysis approach. Furthermore, this study will examine how fit strategies affect Sustainability Reporting (SR) of listed companies on the Indonesia Stock Exchange (IDX) from 2014 to 2017. This study uses Conditional Mixed Process (CMP) technique. This CMP method is claimed to be more efficient in analyzing the TSL models. This study found that in highly uncertain conditions, BME had a positive influence on the probability of managers to choose prospector and defender strategies rather than analyzers. These results indicate that BME shows positive impact on the contingency fit between business strategies and environmental uncertainty. In addition, the study documents that only prospectors have a positive impact on SR, however this study failed to document that defenders have positive impact on SR. Meanwhile the unexpected result is analyzers have a significantly positive effect on SR. This study is the first study to investigate the role of BME in contingency fit between business strategies and environmental uncertainties and how it produces effects up to the level of SR.

This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants’ work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional “bean-counter” roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners’ perspectives in adopting organizations.

This study empirically analyzes how the career orientation factors of startup entrepreneurs affect entrepreneurial satisfaction as well as business sustainability. We propose directions for startup sustainability and development. Based on previous research, we defined the career orientation of entrepreneurs through the five orientation factors of security, autonomy, technical competence, managerial competence, and entrepreneurial creativity. We constructed a research model to determine whether these factors have a causal relationship with entrepreneurial satisfaction or business sustainability through the medium of organizational entrepreneurship. We surveyed startups in Korea using a questionnaire and collected and analyzed a total of 282 points of survey data. The analysis results demonstrated that the entrepreneurial creativity and managerial competence of the members of a startup can play an important role within entrepreneurial satisfaction and business sustainability. Both autonomy and technical competence exhibited no effect on entrepreneurial satisfaction and business sustainability through the medium of entrepreneurship, while security showed a negative effect. In order to improve entrepreneurial satisfaction and achieve business sustainability, we confirmed that it was more important for startups to consider the creativity and business management competences of entrepreneurs rather than pursue business security or have a technology-oriented attitude.